In the modern process of globalization, IFRS standards are widely used in the financial world, Russian Federation is one of these examples. The application of IFRS in Russian Federation first began in the early 90-ies of the twentieth century. During IFRS adoption many companies were involved in...

This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed in ISE in Turkey. The selected liquidity, solvency, and profitability ratios were used. Both non-parametric Wilcoxon signed-rank test and paired-samples t-test have been...

This article deals with disclosure of associates and joint venture in financial statement. In May 2011 the IASB issued new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to disclose more detail information about joint ventures...

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Die Rechnungslegungsqualität stellt seit jeher ein zentrales Element der Accounting-Forschung dar. In der Literatur bilden zumeist die Earnings Quality und die Disclosure Quality als unterschiedliche Dimensionen der Accounting Quality den Fokus der wirtschaftswissenschaftlichen Analysen....

The purpose of this study is to evaluate the effect of institutional investors on the financial statements of the predictive value of listed companies in Tehran Stock Exchange. According to the owners of institutional and professional investors, their presence may cause monitor management. This...

The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related...

A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international...

This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...

This paper aims to identify the factors determining the extent of mandatory and voluntary information disclosure in financial reports of selected Polish listed companies. It is particularly important in the context of reporting standards harmonisation and the related process of IFRS coming into...

Czech credit unions have been yet criticized by both academics and regulatory representatives for its business based on moral hazard and excessive risk taking. This paper empirically assesses financial performance of Czech credit unions in relation with other European cooperative banks in terms...